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BELLO v. COMMISSIONER

Docket No. 5127-71.

33 T.C.M. 747 (1974)

T.C. Memo. 1974-174

Jose E. Bello and Rosa C. Bello v. Commissioner.

United States Tax Court.

Filed June 26, 1974.

Attorney(s) appearing for the Case

Harold Chopp, for the petitioners. Paul R. Stanton, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

The Commissioner determined a deficiency in petitioners' federal income tax for the calendar year 1967 in the amount of $844.37. The only issue for decision is whether petitioners are entitled to deductions under section 165(a) and 165(c)(1), Internal Revenue Code of 1954,1 and section 172(a) in respect of losses they sustained from the confiscation of certain property...

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